WVC 8 - 13 C- 5
§8-13C-5. Municipal use tax.
(a) Pension relief municipal use tax. -- On and after the
first day of July, two thousand five, each qualifying municipality,
as defined in section two of this article, that imposes a pension
relief municipal sales and service tax pursuant to this article
shall impose, by ordinance, a pension relief municipal use tax at
the same rate that is set for the pension relief municipal sales
and service tax: Provided, That: (1) The tax does not apply to
any use of tangible personal property, custom software or the
results of taxable services in the corporate limits of the
municipality where the first use occurs before the first day of
July, two thousand eight, or before such later date specified in
the ordinance of the municipality imposing the tax; and (2) the
effective date of the tax, or of a change in the rate of the tax,
shall be no earlier than the first day of a calendar quarter that
at a minimum begins one hundred eighty days after notice of the
tax, or of a change in the rate of tax, is provided to the Tax
Commissioner as provided in section six of this article.

(b) Alternative municipal use tax. -- On and after the first
day of July, two thousand five, each municipality that imposes an
alternative municipal sales and service tax pursuant to this
article shall impose, by ordinance, an alternative municipal use
tax at the same rate that is set for the alternative municipal
sales and service tax: Provided, That: (1) The tax does not apply
to any use of tangible personal property, custom software or the results of taxable services in the corporate limits of the
municipality where the first use occurs before the first day of
July, two thousand eight, or before such later date specified in
the ordinance of the municipality imposing the tax; and (2) the
effective date of the tax, or of a change in the rate of the tax,
shall be no earlier than the first day of a calendar quarter that
at a minimum begins one hundred eighty days after notice of the
tax, or of a change in the rate of tax, is provided to the Tax
Commissioner as provided in section six of this article.

(c) Uniformity of tax base. -- The base of a municipal use tax
imposed pursuant to this section shall be identical to the base of
the use tax imposed pursuant to article fifteen-a, chapter eleven
of this code on the use of tangible personal property, custom
software and taxable services within the boundaries of the
municipality, subject to the following:

(1) Except for the exemption provided in section nine-f,
article fifteen, chapter eleven of this code, all exemptions and
exceptions from the use tax apply to a municipal use tax imposed
pursuant to this section; and

(2) Uses of gasoline and special fuel are not subject to a
municipal use tax imposed pursuant to this section when the use is
subject to the tax imposed by article fourteen-c, chapter eleven of
this code.

(d) Notification to Tax Commissioner. -- Any municipality that
imposes a municipal use tax pursuant to this section or changes the rate of a municipal use tax imposed pursuant to this section shall
notify the Tax Commissioner pursuant to section six of this
article.

(e) State level administration required. -- Any municipality
that imposes a municipal use tax pursuant to this section may not
administer or collect the tax, but shall use the services of the
Tax Commissioner to administer, enforce and collect the taxes.

(f) Tax in addition to state use tax. -- Any municipal use tax
imposed pursuant to this section shall be imposed in addition to
the use tax imposed pursuant to article fifteen-a, chapter eleven
of this code on the use of tangible personal property, custom
software or taxable services within the boundaries of the
municipality and, except as exempted or excepted, all use of
tangible personal property, custom software or taxable services
within the boundaries of the municipality shall remain subject to
the tax levied by said article.

(g) Tax in addition to special district tax. -- Any municipal
use tax imposed pursuant to this section shall be imposed in
addition to any tax imposed pursuant to section one, article
eighteen, chapter seven of this code, sections six and seven,
article thirteen of this chapter and section twelve, article
thirty-eight of this chapter.

Note: WV Code updated with legislation passed through the 2015 Regular Session
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